Agenda

• Questions about creating, implementing, measuring and reporting social responsibility policies
• What is included in your company’s supply chain?

• Current priorities at the SEC’s Office of the Chief Accountant and of the new FASB Chairman
• Update from the FASB Public Roundtables on Leases
• Accounting for COVID-related Lease Concessions
• FASB Standard Setting Update on Projects Relevant to Real Estate
  
  • Accounting by a Joint Venture for Nonmonetary Assets Contributed by Investors
  • Disclosure Improvements in Response to the SEC’s Release on Disclosure Update and Simplification
  • Segment Reporting
  • Improving the Accounting for Asset Acquisitions and Business Combinations
  • LIBOR

• Human capital management
• Diversity, equity & inclusion
• Stakeholder engagement
• Health, wellness and safety
• Supply chain management

 Sectors Invited: Retail, Industrial, Data Centers, Diversified, Self-Storage, Infrastructure

• What methodology have you used for accounting for collectability of lease receivables?
• How have you dealt with the impact of COVID -19, including the receipt of PPE loans, on your non-GAAP measures?
• Did you have any property impairment write-downs in Q1 or Q2? If yes, were there any valuation problems?
• Has your company eliminated earnings guidance for 2020? When do you expect to begin providing earnings guidance?
• How has your company dealt with liquidity issues? Has the company reduced dividends?

• The role culture plays in purpose and profits
• The connection between individual employee purpose and company purpose
• Strategies, leading practices, and lessons learned in measuring the effectiveness of Social programs

• How bots & AI are automating tax and accounting functions
• Automating the financial statement closing and reporting process
• From concepts to system selection through implementation

• The power for change coming from broad partnerships extending beyond those impacted by social injustice.
• Why the current level of interest in trying to understand how systemic racism continues to exist in this country—and finding constructive ways to tackle it—are reasons to be optimistic.
• His take on the evolution of race and racial justice in America.
• A perspective on corporations’ recent commitments to addressing racial inequality.

• Case studies featuring ESG technologies, initiatives, and programs

• Rapid Q&A with REIT ESG leaders on various ESG topics

• SEC Comment Letter Trends
• SEC Regulatory Update
• New for 2020: PCAOB Standards on Auditing Estimates and the Use of Specialists
• Trends in Critical Audit Matters for Real Estate in 2019 and Looking forward to 2020
• COVID-19 Accounting Considerations – Going Concern Analysis, Impairment Testing, and Non-GAAP Measures

• Questions about creating, implementing, measuring and reporting social responsibility policies
• What is included in your company’s supply chain?

• Current priorities at the SEC’s Office of the Chief Accountant and of the new FASB Chairman
• Update from the FASB Public Roundtables on Leases
• Accounting for COVID-related Lease Concessions
• FASB Standard Setting Update on Projects Relevant to Real Estate
  
  • Accounting by a Joint Venture for Nonmonetary Assets Contributed by Investors
  • Disclosure Improvements in Response to the SEC’s Release on Disclosure Update and Simplification
  • Segment Reporting
  • Improving the Accounting for Asset Acquisitions and Business Combinations
  • LIBOR

• Human capital management
• Diversity, equity & inclusion
• Stakeholder engagement
• Health, wellness and safety
• Supply chain management

• Sector-specific discussions related to managing the financial affairs of a REIT as part of good governance practices

• Physical climate risk and how REITs are impacted
• How to disclose on climate risks in financial disclosures
• How to convert risk to numbers and connect the dots between ESG practitioners and accountants

• What to report
• Where to report it
• How to track throughout the year
• How to improve social responsibility scores from data scrapers
• Tips for first time reporting

• How is health and safety evolving and moving up the priority list under “Social” aspects of ESG
• Normalization of resource consumption changes due to lock down in 2021 reporting
• Health security planning
• Operational upgrades around pandemic management

• Executive compensation during the time of COVID-19
• Trends in employee benefit and social responsibility programs
• Overview of findings in Nareit’s annual survey

• Election 2020 - update
• Post-election tax legislation dynamics
• Expiring tax provisions/rates and tax proposals affecting commercial real estate

• How to devise meaningful programs and set goals to increase the recruitment, hiring, retention and promotions of Black professionals and people of color in the industry